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Incentives and disincentives of corporate environmental disclosure: Evidence from listed companies in China and Malaysia

Hu, Yuan Yuan and Karbhari, Yusuf 2015. Incentives and disincentives of corporate environmental disclosure: Evidence from listed companies in China and Malaysia. Thunderbird International Business Review 57 (2) , pp. 143-161. 10.1002/tie.21678

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Abstract

Previous studies on motivations for corporate environmental disclosure (CED) in emerging countries are generally undertheorized and have neglected to investigate disincentives. This study addresses this gap using legitimacy theory to determine whether differences exist between Chinese and Malaysian managers in relation to incentives and disincentives for CED. Our findings reveal that differences exist suggesting that legitimization strategies, if employed, vary and perceptions of legitimacy threat differ between countries. The study also reports that the dominating incentive for managers in both countries is to appear reputable; implying a strategic CED approach is undertaken in an attempt to alter public perceptions about the legitimacy of an organization. Interestingly, the incentive of regulatory pressure was found insignificant in both countries in persuading companies to engage in CED. Finally, potential damage to a company's reputation received considerable support from all respondents revealing a degree of uncertainty about CED. Overall, the study contributes to the literature on CED practices in emerging economies and points to some policy suggestions.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Advanced Research Computing @ Cardiff (ARCCA)
Business (Including Economics)
Publisher: Wiley: No OnlineOpen
ISSN: 1096-4762
Date of First Compliant Deposit: 12 June 2018
Date of Acceptance: 5 January 2015
Last Modified: 20 Sep 2018 16:19
URI: http://orca.cf.ac.uk/id/eprint/112202

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